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专项资金,是指国家、有关部门或上级部门下拨的、具有专门指定用途或特殊用途的资金。按照相关规定,凡属专项资金,都要求进行单独核算,专款专用,不可挪作他用。专项资金审计是审计机关对专项资金收支的真实性、合法性和效益性进行的监督活动。工会经审组织开展困难职工帮扶及送温暖等专项资金审计,是对工会专项资金的管理、使用、发放全过程的审查监督。一、专项资金审计取得成效
Special funds refer to funds allocated by the state, relevant departments or superior departments and earmarked for special purposes or special purposes. In accordance with the relevant provisions of the special funds, all require separate accounting, earmarking, not for other purposes. The audit of special funds is the audit activity conducted by the audit agency on the authenticity, legitimacy and profitability of special funds. Trade unions to carry out difficult work to help workers and send warmth and other special funds audit, is the management of the special funds for the union, use, release the entire process of review and supervision. First, the special fund audit achieved results